[148EA Determination of remaining residual value resulting from lessor's first additional expenditure]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[148EA  Determination of remaining residual value resulting from lessor's first additional expenditure]

[(1)     This section sets out how the remaining residual value of the plant or machinery resulting from the additional expenditure (“RRV”) is determined for the purposes of section 148E(4) if section

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